2025-11-07T12:33:45-06:00 2024-12-31 430831507 ANDERS MINKLER HUBER & HELM LLP 800 MARKET STREET SUITE 500 ST LOUIS MO 631012501 990 2024-01-01 430681477 JEWISH COMMUNITY CENTER JEWI 3144325700 2 MILLSTONE CAMPUS DRIVE ST LOUIS MO 631465796 STEVEN ROSENZWEIG PRESIDENT AND CEO 3144325700 2025-11-03 1 0 JEANNE DEE P01082093 3146555500 2024 2025-03-06 01:10:19Z STEVEN ROSENZWEIG 2 MILLSTONE CAMPUS DRIVE ST LOUIS MO 631465796 26323008 0 X WWW.JCCSTL.COM X 1952 MO TO PROVIDE HEALTH AND WELFARE SERVICES TO THE ST. LOUIS COMMUNITY. 31 31 1034 884 0 0 10563379 10153856 14585393 14686055 607072 1042955 63386 199610 25819230 26082476 270587 344372 0 0 13241693 13377149 0 0 1112341 10816115 11835353 24328395 25556874 1490835 525602 76630031 79115598 3036218 3725782 73593813 75389816 X THE ST. LOUIS JEWISH COMMUNITY CENTER ENRICHES LIVES, BUILDS COMMUNITY, PROMOTES INCLUSIVITY AND CREATES MEANINGFUL JEWISH EXPERIENCES. 0 0 8701133 5730 9410116 HEALTH AND WELLNESS - THE JCC FITNESS DEPARTMENT SERVES A POPULATION AS DIVERSE AS ST. LOUIS ITSELF. WE HAVE ALL AGES, RELIGIONS, AND ETHNICITIES REPRESENTED IN A COMMON GOAL OF SELF-IMPROVEMENT AND FOSTERING A STRONGER COMMUNITY. WITHIN THE WALLS OF OUR TWO ST. LOUIS LOCATIONS, WE PROVIDE THOUSANDS OF GROUP EXERCISE CLASSES, SMALL GROUP PERSONAL TRAINING AND ONE-ON-ONE PERSONAL TRAINING, AS WELL AS A WELL-EQUIPPED FITNESS CENTER. IN 2024, WE SERVED OVER 14,500 UNIQUE MEMBERS AND AVERAGED CLOSE TO 38,000 SCANS PER MONTH. WHILE WE CATER TO MANY CLIENTS, WE EMPHASIZE INDIVIDUALITY THROUGH OUR PRIVATE CONSULTATIONS FOR EVERY MEMBER. 3524172 143043 9410116 EARLY CHILDHOOD EDUCATION - THE JCC EARLY CHILDHOOD CENTER, IN PARTNERSHIP WITH OUR FAMILIES, IS COMMITTED TO PROVIDING QUALITY CARE AND EDUCATION THAT EMBRACES THE DEVELOPMENT OF CHILDREN'S MIND, BODY AND SOUL. WE STIMULATE THE MINDS OF YOUNG CHILDREN THROUGH AN INNOVATIVE AND INDIVIDUALIZED CURRICULUM IMPLEMENTED BY A WELL-TRAINED STAFF IN A SAFE, NURTURING, AND DEVELOPMENTALLY APPROPRIATE ENVIRONMENT. CHILDREN DEVELOP THEIR BODIES AND ARE ENCOURAGED TO ADOPT HEALTHY LIFESTYLE HABITS THROUGH A PHYSICAL EDUCATION PROGRAM THAT UTILIZES THE BEST OF THE JCC'S RESOURCES IN FITNESS, RECREATION, AND AQUATICS. THE SOUL IS NURTURED THROUGH LIVING JEWISH VALUES AND JEWISH EXPERIENCES IN AN ENVIRONMENT THAT APPRECIATES AND RESPECTS THE DIVERSITY OF THE CHILDREN AND THEIR FAMILIES PARTICIPATING IN OUR PROGRAM. RECOGNIZING THAT NOT ALL FAMILIES CAN AFFORD HIGH QUALITY CARE AND EDUCATION FOR THEIR CHILDREN, THE JCC PROVIDED SIGNIFICANT FINANCIAL ASSISTANCE TO FAMILIES IN NEED. BOTH FACILITIES ARE ACCREDITED BY MISSOURI VOLUNTARY ACCREDITATION AND UTILIZE THE PROJECT CONSTRUCT CURRICULUM. 3244496 106614 3473945 CAMP SABRA IS A PREMIER JEWISH SLEEPAWAY CAMP IN NORTH AMERICA BUILDING UPON OUR RICH TRADITIONS WHICH BEGAN IN 1938. SABRA IS A MAGICAL COMMUNITY THAT FOSTERS LIFE-LONG FRIENDSHIPS, JEWISH IDENTITY, AND ENCOURAGES SOCIAL AND PHYSICAL GROWTH. SABRA ACCOMPLISHES THIS BY EMPLOYING HIGHLY QUALIFIED, WELL-TRAINED STAFF WHO UTILIZE OUR UNIQUE FACILITIES TO PROVIDE THESE EXPERIENCES. OUR FAMILIES CONTINUE TO TELL US THROUGH SURVEYS WHICH BENCHMARK OUR PERFORMANCE AGAINST OTHER CAMPS THAT OUR PROGRAMMING (OUTDOOR ADVENTURE/EDUCATION, CULTURAL PROGRAMMING, WATER AND LAND SPORTS) AND STAFF QUALITY IS SUPERIOR TO OTHER CAMPS. RECOGNIZING THE IMPORTANCE OF A CAMP EXPERIENCE FOR ALL CHILDREN, REGARDLESS OF ECONOMIC RESOURCES - THE JCC PROVIDES FINANCIAL ASSISTANCE TO MAKE THE SABRA EXPERIENCE MORE ACCESSIBLE TO EVERYONE. CAMP SABRA IS ACCREDITED BY THE AMERICAN CAMPING ASSOCIATION. 4890826 88985 JEWISH COMMUNITY LIFE THE J HAS LONG SERVED AS THE TOWN SQUARE OF THE JEWISH COMMUNITY WELCOMING PLACE WHERE FAMILIES OF ALL AFFILIATIONS CAN FEEL COMFORTABLE AND AT HOME. WE ARE DEDICATED TO MEETING THE EVOLVING NEEDS OF OUR MEMBERS, THE JEWISH COMMUNITY, AND THE ENTIRE ST. LOUIS REGION. THROUGHOUT THE YEAR, WE OFFER A WIDE VARIETY OF JEWISH-CENTERED EVENTS AND PROGRAMS FOR INDIVIDUALS AND FAMILIES AT EVERY STAGE OF LIFE. 4890826 88985 20360627 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 108 0 1 1034 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 31 31 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X X JEWISH COMMUNITY CENTER 3144325700 2 MILLSTONE CAMPUS DRIVE ST LOUIS MO 631465796 MONTE SANDLER CHAIR 1.00 X X 0 0 0 JEFFREY COHEN SECRETARY 1.00 X X 0 0 0 THOM KUHN ASSISTANT SECRETARY 1.00 X X 0 0 0 ARTHUR WEISS TREASURER 1.00 X X 0 0 0 DANNY SOSHNIK ASSISTANT TREASURER 1.00 X X 0 0 0 JADA FOX VICE CHAIR 1.00 X X 0 0 0 BRYAN SANGER VICE CHAIR 1.00 X X 0 0 0 STEVE GALLANT VICE CHAIR 1.00 X X 0 0 0 JENNY HOFFMAN-MENTLE VICE CHAIR 1.00 X X 0 0 0 DEBBIE LEFTON BOARD ENGAGEMENT 1.00 X 0 0 0 MICHAEL GOLDSTEIN AT LARGE 1.00 X 0 0 0 ELLEN SCHAPIRO AT LARGE 1.00 X 0 0 0 MICHELLE SCHWERIN AT LARGE 1.00 X 0 0 0 RONALD ABELES DIRECTOR 1.00 X 0 0 0 STACY ABELES DIRECTOR 1.00 X 0 0 0 CYNTHIA ALBIN DIRECTOR 1.00 X 0 0 0 DAVID ALPER DIRECTOR 1.00 X 0 0 0 ELIZABETH CARP WALLACE DIRECTOR 1.00 X 0 0 0 MICHAEL FERMAN DIRECTOR 1.00 X 0 0 0 WILLIAM GOLDSTEIN DIRECTOR 1.00 X 0 0 0 RACHEL KATZMAN DIRECTOR 1.00 X 0 0 0 MARK KRONEMER DIRECTOR 1.00 X 0 0 0 ABBY KUSHNIR DIRECTOR 1.00 X 0 0 0 BONNIE MANN DIRECTOR 1.00 X 0 0 0 JACOB C MUROV DIRECTOR 1.00 X 0 0 0 MARC OBERMAN DIRECTOR 1.00 X 0 0 0 BRIAN I PULTMAN DIRECTOR 1.00 X 0 0 0 EVAN RASKAS GOLDFARB DIRECTOR 1.00 X 0 0 0 JANE RUBIN DIRECTOR 1.00 X 0 0 0 JEFF SPARKS DIRECTOR 1.00 X 0 0 0 AARON VICKAR DIRECTOR 1.00 X 0 0 0 STEVEN ROSENZWEIG PRESIDENT AND CEO (BEG DEC. 2024) 40.00 X 8279 0 0 JENNIFER WILSON CONTROLLER 40.00 X 130083 0 6297 LYNN WITTELS PRESIDENT AND CEO 40.00 X 246469 0 1617 JULIE GIBBS CHIEF PHILANTHROPY OFFICER 40.00 X 202337 0 0 NICOLE HAWKINS CHIEF OPERATING OFFICER 40.00 X 173398 0 16504 ANDY BERMAN DIRECTOR FITNESS AND MEMBERSHIP 40.00 X 100748 0 6220 TRACY BOWLER DIRECTOR OF MARKETING 40.00 X 101412 0 6754 LAURA DUNN DIRECTOR OF IT 40.00 X 154278 0 16504 TERRI GROSSMAN CHIEF PROGRAMMING OFFICER 40.00 X 131277 0 6754 JON-DAVID GUNTHER PERSONAL TRAINER FT 40.00 X 153948 0 0 BRAD HOROWITZ CHIEF JEWISH ENGAGEMENT OFFICER 40.00 X 132073 0 16504 1534302 0 77154 10 0 1 0 ISC CONTRACTING INC 1545 KINGSHIGHWAY BLVD SAINT LOUIS MO 63110 CONTRACTING 5661834 AETNA 194 KINGSTON DR SAINT LOUIS MO 63110 INSURANCE 1192753 MCCANN SYSTEMS 290 FERNWOOD AVE EDISON NJ 08837 ADVERTISEMENT 122385 HDA ARCHITECTS 4564 MCREE AVE STE 100 SAINT LOUIS MO 63110 ARCHITECT 109193 PS EMPLOYMENT LLC PO BOS 823461 PHILADELPHIA PA 19182 CONSULTING 103072 5 573229 415876 1204344 2835114 5125293 10153856 PROGRAM SERVICE FEES 900099 9107049 9107049 MEMBERSHIP DUES 900099 5234632 5234632 MEMBERSHIP AND PROGRAM SCHOLARSHI 900099 344374 344374 14686055 1042955 1042955 130047 0 130047 130047 130047 240532 415876 240532 0 MISC. REVENUE AND CC FEES 900099 69563 69563 69563 26082476 14755618 0 1173002 344372 344372 215969 215969 13133378 11349283 1034996 749099 27802 25168 2634 30908 30908 59311 17969 39598 1744 1104640 344022 727222 33396 882691 382684 494246 5761 2951586 2764034 181398 6154 48075 46742 931 402 385939 375240 7475 3224 3433298 3192967 240331 OTHER 1713545 876647 628254 208644 FOOD 1069903 562785 437777 69341 PRINTING AND POSTAGE 155457 78714 42167 34576 25556874 20360627 4083906 1112341 582168 599233 5161284 2927102 9917258 9151345 301097 400939 418064 267316 98087488 50484031 41883540 47603457 17892016 17853782 411216 303292 63388 9132 76630031 79115598 1858160 2783344 1114670 933306 63388 9132 3036218 3725782 X 53032475 51704410 20561338 23685406 73593813 75389816 76630031 79115598 525602 1270401 0 X X 0 1 X 1 0 X 10715680 10128568 10167605 10563379 10153856 51729088 6538649 10960326 13481431 14585393 9410116 54975915 17254329 21088894 23649036 25148772 19563972 106705003 212771 472599 2771723 3366521 4004079 10827693 0 212771 472599 2771723 3366521 4004079 10827693 95877310 118456 147505 276888 607072 1042955 2192876 118456 147505 276888 607072 1042955 2192876 100076 87233 95503 63386 69563 415761 17472861 21323632 24021427 25819230 20676490 109313640 0.87710 0.92140 0.02010 0.01280 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC REVENUE AND CC FEES - 2020 AMOUNT: $ 100,076. 2021 AMOUNT: $ 87,233. 2022 AMOUNT: $ 95,503. 2023 AMOUNT: $ 63,386. 2024 AMOUNT: $ 69,563. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6610521 23188 852970 7486679 5947148 19292 644081 6610521 6513260 218117 -784229 5947148 5806804 34368 672088 6513260 5580997 26095 324813 125101 5806804 0.68000 0.32000 1 0 2591496 2591496 75798948 40071174 35727774 509974 269598 240376 10732622 5673809 5058813 8454448 4469450 3984998 47603457 LEASE LIABILITY 9132 9132 X 27008503 1270401 -344374 926027 26082476 0 26082476 25212500 -344374 -344374 25556874 0 25556874 PART X, LINE 2: THE JEWISH COMMUNITY CENTER (THE J) IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"), EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES AS DEFINED IN THE CODE. ACCORDINGLY, THE J FILES AS A TAX EXEMPT ORGANIZATION. THE J FOLLOWS GUIDANCE ISSUED BY THE FASB ON ACCOUNTING FOR INCOME TAXES AND HAS EVALUATED ITS TAX POSITIONS, EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS, AND BELIEVES THAT NO PROVISION FOR INCOME TAXES IS NECESSARY TO COVER ANY UNCERTAIN TAX POSITIONS. THE J'S RETURNS FOR TAX YEARS 2020 AND LATER REMAIN SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIP ASSISTANCE NETTED -344,374. PART XII, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIP ASSISTANCE NETTED -344,374. J'LA FUNDRAISING 547433 349864 197569 50241 147328 FFL 108975 66012 42963 16346 26617 656408 415876 240532 66587 173945 240532 0 0 SCHOLARSHIPS-DAY CAMP 31 47680 SCHOLARSHIPS-HEALTH & WELLNESS 6 5730 SCHOLARSHIPS - MEMBERSHIP 93 41305 SCHOLARSHIPS-CAMP SABRA 40 106614 SCHOLARSHIPS-EARLY CHILDHOOD 24 143043 PART I, LINE 2: THE JEWISH COMMUNITY CENTER HAS A SCHOLARSHIP PROGRAM BY WHICH PEOPLE APPLY FOR NEED BASED SCHOLARSHIPS FOR MEMBERSHIP, EARLY CHILDHOOD, DAY/RESIDENT CAMP AND OTHER PROGRAMS X X X X 0 0 0 0 0 0 0 0 0 LYNN WITTELS PRESIDENT AND CEO 215969 0 30500 0 0 0 0 0 1617 0 248086 0 0 0 JULIE GIBBS CHIEF PHILANTHROPY OFFICER 202337 0 0 0 0 0 0 0 0 0 202337 0 0 0 NICOLE HAWKINS CHIEF OPERATING OFFICER 150398 0 23000 0 0 0 0 0 16504 0 189902 0 0 0 LAURA DUNN DIRECTOR OF IT 154278 0 0 0 0 0 0 0 16504 0 170782 0 0 0 JON-DAVID GUNTHER PERSONAL TRAINER FT 153948 0 0 0 0 0 0 0 0 0 153948 0 0 0 0 0 0 PART I, COLUMN (B): 1 GIFT OF 444 SHARE OF VARIOUS STOCKS. TOTAL FMV REPORTED. FORM 990, PART VI, SECTION A, LINE 2 ALL BOARD MEMBERS ARE INDEPENDENT. NONE OF THE BOARD MEMBERS RECEIVED COMPENSATION FOR BEING ON THE BOARD. HOWEVER, THERE ARE SOME FAMILY RELATIONSHIPS. FORM 990, PART VI, SECTION B, LINE 11B ONCE THE 990 IS PREPARED AND REVIEWED BY JCC STAFF AND EXTERNAL AUDITOR, IT IS SHARED WITH THE AUDIT COMMITTEE AND THEN THE BOARD OF DIRECTORS PRIOR TO THE FINAL FILING DEADLINE. FORM 990, PART VI, SECTION B, LINE 12C THIS CONFLICT OF INTEREST POLICY SHALL BE REVIEWED ANNUALLY AT THE INITIAL MEETING OF THE BOARD OF DIRECTORS FOLLOWING THE CORPORATION'S ANNUAL MEETING AND ANY NEW KEY INDIVIDUALS SHALL BE PROVIDED WITH A COPY OF THE POLICY UPON COMMENCEMENT OF HIS OR HER POSITION AS SUCH KEY INDIVIDUAL. A COPY OF THIS POLICY SHALL ALSO BE SENT AT LEAST ANNUALLY TO EACH INDIVIDUAL. FORM 990, PART VI, SECTION B, LINE 15A THE J UTILIZES A PERFORMANCE MANAGEMENT AND REVIEW PROGRAM DESIGNED TO DEVELOP AND RETAIN A HIGHLY QUALIFIED AND COMPETENT WORKFORCE. THROUGH THIS PROGRAM, EMPLOYEES WILL PERIODICALLY RECEIVE CONSTRUCTIVE PERFORMANCE REVIEWS DESIGNED TO ADDRESS PAST PERFORMANCE AND FUTURE DEVELOPMENTAL NEEDS AND INTERESTS. THE PHILOSOPHY OF OUR REVIEWS IS THAT THERE IS CONSTANT COMMUNICATION SO THAT YOU WILL ALWAYS KNOW HOW YOU ARE DOING IN YOUR POSITION SO YOU CAN CONTINUE TO GROW AT OUR ORGANIZATION. IT WILL ALSO ALLOW THE J TO COMPENSATE EMPLOYEES IN A FAIR AND EQUITABLE MANNER BASED UPON DEMONSTRATED JOB PERFORMANCE, AND IN ACCORDANCE WITH ITS EQUAL EMPLOYEMENT OPPORTUNITY POLICY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PAGE 12, PART XII, LINE 2C IT IS THE POLICY OF THE JCC TO ARRANGE FOR AN ANNUAL AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS TO BE CONDUCTED BY AN INDEPENDENT ACCOUNTING FIRM. THE INDEPENDENT ACCOUNTING FIRM SELECTED BY THE JCC WILL BE REQUIRED TO COMMUNICATE DIRECTLY WITH THE ORGANIZATION'S AUDIT COMMITTEE UPON THE COMPLETION OF THEIR AUDIT. IN ADDITION, MEMBERS OF THE AUDIT COMMITTEE ARE AUTHORIZED TO INITIATE COMMUNICATION DIRECTLY WITH THE INDEPENDENT ACCOUNTING FIRM. AUDITED FINANCIAL STATEMENTS, INCLUDING THE AUDITOR'S OPINION THEREON, WILL BE SUBMITTED AND PRESENTED TO THE AUDIT COMMITTEE BY THE INDEPENDENT ACCOUNTING FIRM. AFTER THE FINANCIAL STATEMENTS HAVE BEEN REVIEWED AND APPROVED BY THE AUDIT COMMITTEE, THE AUDIT CHAIR PRESENTS IT TO THE BOARD OF DIRECTORS. THE MEMBERSHIP OF THE JCC AUDIT COMMITTEE, SIZE OF COMMITTEE AND TENURE OF MEMBERS SHALL BE DETERMINDED IN ACCORDANCE WITH THE AUDIT COMMITTEE CHARTER AND THE JCC BY-LAWS. THE AUDIT COMMITTEE WILL ASSIST THE BOARD OF DIRECTORS AND THE EXECUTIVE COMMITTEE IN FULFILLING ITS OVERSIGHT RESPONSIBILITY BY MONITORING: 1. THE OVERALL SYSTEMS OF INTERNAL CONTROL AND RISK MITIGATION; 2. THE INTEGRITY OF THE FINANCIAL STATEMENTS OF THE JEWISH COMMUNITY CENTER; 3. COMPLIANCE BY THE JCC WITH LEGAL AND REGULATORY REQUIREMENTS AND ETHICAL STANDARDS; AND 4. THE INDEPENDENCE AND PERFORMANCE OF THE JCC'S INDEPENDENT AUDITORS. IN FULFILLING THESE DUTIES AND RESPONSIBILITIES, THE AUDIT COMMITTEE IS ENTITLED TO EXAMINE ANY AND ALL DOCUMENTS WITHIN THE CONTROL OF THE JCC AND ITS EMPLOYEES. IN ADDITION, THE AUDIT COMMITTEE SHALL HAVE THE AUTHORITY TO CONTRACT WITH INDEPENDENT CONTRACTORS IN THE FULFILLMENT OF THE COMMITTEE'S RESPONSIBILITIES. THESE PROCEDURES ARE CONSISTENT WITH PRIOR YEARS.